The Social Security (Reciprocal Agreement) (Isle of Man) Order 2016

Provisions applying to the United Kingdom and the Isle of Man

9.  In the case of a person to whom this Agreement applies—

(a) where but for this paragraph, the person would be entitled to pay contributions voluntarily under the legislation of either Party in respect of the same tax year, that person shall be entitled to pay such contributions only under the legislation of one Party of their choice; but

(b) where—

(i) the person has paid, is treated as having paid or has been credited with Class 1 contributions, or has paid Class 2 contributions for which that person is liable, in respect of a tax year under the legislation of one or both Parties;

(ii) but the earnings on which the Class 1 contributions have been paid, treated as paid or credited, or the Class 2 contributions, do not give rise to an earnings factor which is equal to or greater than the qualifying earnings factor for that tax year in either territory,

that person shall be entitled to pay contributions voluntarily in either or both territories in order to acquire a qualifying earnings factor in either or both territories in respect of that tax year.